On 2 to 4 August 2011, the EU's Official Journal published a number of regulations that regulations concern the classification of goods in the EU's Combined Nomenclature (CN), in order to ensure a uniform application of customs treatment in respect of these goods throughout the Union.
Regulation 757/2011, published on 2 August, describes, for customs classification purposes, a training shoe. The footwear being described does not cover the ankle and is not identifiable as either men's or women's footwear. Its insoles are of a length of more than 24 cm. The outer sole is made of rubber and the mid-sole of low-density polymers. The uppers consist of pieces of textile, leather and plastic.
The text goes on to describe the footwear in detail, including its colour, the materials used to manufacture it, and how the materials are held together. Helpfully, images are also provided, both in the unfinished stage and in the final stage. The classification which the Regulation gives to this product is CN code 6404 11 00. CN code 6404 11 00 (which covers sports footwear; tennis shoes, basketball shoes, gym shoes, training shoes and the like) attracts a 16.9% conventional rate of duty.
Regulation 757/2011 can be accessed at:
http://eur-lex.europa.eu/LexUriServ/LexUriServ.do?uri=OJ:L:2011:199:0037:0039:EN:PDF
On 3 August 2011, the Official Journal published Regulation 763/2011. The Regulation described a "portable battery operated apparatus (so-called ‘E-book')" which records and reproduces various types of text files (e.g., PDF or HTML), still-image files (e.g., JPEG) and audio files (e.g., MP3). The description adds that the apparatus is equipped with, among others, a monochrome display, a USB interface, a connector for earphones, a memory card slot, and control/navigation buttons.
Classification of this product as an automatic data-processing machine of CN heading 8471 is excluded. In addition, as the apparatus is not of a kind solely or principally used in an automatic data-processing system, classification as a unit of such a system under heading 8471 is also excluded. Classification under heading 8528 as a monitor is excluded given the product's inability to display video images as a result of the specific technology used for the display and the subsequent low quality of image allowing visualisation of document formats and static images only.
The apparatus is to be considered an electronic apparatus, having an individual function, not specified or included elsewhere in Chapter 85. It is therefore to be classified under CN code 8543 70 90. Products classified under this CN code attract a conventional customs duty rate of 3.7%.
Regulation 763/2011 can be accessed at:
http://eur-lex.europa.eu/LexUriServ/LexUriServ.do?uri=OJ:L:2011:200:0006:0007:EN:PDF
Regulation 776/2011, published on 4 August, classifies a type of microwave oven for the purposes of the Combined Nomenclature. The product is described as an apparatus for cooking food, it has a housing of stainless steel, a turntable, a safety child lock feature, control buttons and a clock. The apparatus comprises, among others, a microwave oven with 5 power levels, a maximum power output of 900 watts and a timer. It also has a quartz griller with a maximum power output of 1000 watts. The apparatus is designed to cook food by means of the microwave oven and cook, brown and crisp food by means of the griller.
Classification of the apparatus as an industrial microwave oven of heading 8514 is excluded given its power output and oven capacity. Rather, the apparatus is to be classified under CN code 8516 50 00 as a microwave oven. This CN code (which is the generally used classification for microwave ovens) thus attracts a conventional duty rate of 5% for the products that are imported under it.
Regulation 776/2011 can be accessed at:
http://eur-lex.europa.eu/LexUriServ/LexUriServ.do?uri=OJ:L:2011:201:0010:0011:EN:PDF
A child safety seat base is the product described in Regulation 772/2011, also published on 4 August. It comprises an extendable leg and a system with red/green indicators showing, for example, whether the article or the seat is correctly installed. The article allows different models of child safety seats to be clipped in and out. The article is to be considered a part of a child safety seat and is therefore to be classified under CN code 9401 90 80 as a part of a seat. This classification attracts a conventional customs duty rate of 2.7%
Regulation 772/2011 can be accessed via the link below. This Regulation also provides an image of the product being described.
http://eur-lex.europa.eu/LexUriServ/LexUriServ.do?uri=OJ:L:2011:201:0001:0003:EN:PDF
Each of the regulations entered into force on the twentieth day following their publication in the Official Journal. It should be kept in mind that binding tariff information which has been issued by the customs authorities of Member States in respect of the classification of goods in the Combined Nomenclature, but which is not in accordance with any of these regulations can, for a period of three months, continue to be invoked by the holder.
